2018 (6) TMI 989 - AT - Central Excise

Rectification of mistake application - maintainability of ROM Application - Revenue argues that in view of the circular dated 18.12.2015, the issue involving refund is not covered under the original litigation policy circular dated 17.8.2011. Therefore, he submits that the order be recalled and the matter be heard again - Held that - In view of the circular dated 4.4.2018, even refund matters are included in the scope of litigation policy circular dated 17.8.2011. Therefore, the order is passed in accordance with law. Hence the ROM is not maintainable - ROM application dismissed being not maintainable.

Summary

The Appellate Tribunal CESTAT MUMBAI dismissed a miscellaneous application seeking rectification of a mistake apparent in the final order. The Revenue argued that a circular excluded refund issues from the original litigation policy, but the respondent cited a later circular that included refund matters. The Tribunal found the application not maintainable and dismissed it.